Classification of metal oxide varistors as resistors under the customs tariff confirmed; not classed as surge arrester parts. Metal oxide varistors imported for use in surge arresters are classifiable under the Customs Tariff heading for resistors rather than as parts of surge arresters; the Board, following the applicable section note and WCO advice under the General Interpretative Rules, clarified that surge arrester-specific headings do not apply to these varistors and invited reports of any difficulty in applying the guidance.
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Classification of metal oxide varistors as resistors under the customs tariff confirmed; not classed as surge arrester parts.
Metal oxide varistors imported for use in surge arresters are classifiable under the Customs Tariff heading for resistors rather than as parts of surge arresters; the Board, following the applicable section note and WCO advice under the General Interpretative Rules, clarified that surge arrester-specific headings do not apply to these varistors and invited reports of any difficulty in applying the guidance.
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